Section 1006.370 - Uniform administrative, requirements, cost principles, and audit requirements for Federal awards(a) The DHHL and subrecipients receiving NHHBG funds shall comply with the requirements and standards of 2 CFR part 200 , "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards".(b)(1) With respect to the applicability of cost principles, all items of cost listed in 2 CFR part 200 , subpart E, which require prior Federal agency approval are allowable without the prior approval of HUD to the extent that they comply with the general policies and principles stated in 2 CFR part 200 , subpart E, and are otherwise eligible under this part, except for the following: (i) Depreciation methods for fixed assets shall not be changed without the approval of the Federal cognizant agency.(ii) Fines, penalties, damages, and other settlements are unallowable costs to the NHHBG program.(iii) Costs of housing (e.g., depreciation, maintenance, utilities, furnishings, rent), housing allowances and personal living expenses (goods or services for personal use) regardless of whether reported as taxable income to the employees (2 CFR 200.445 ).(iv) Organization costs (2 CFR 200.455 ).(2) In addition, no person providing consultant services in an employer-employee type of relationship shall receive funds. In no event, however, shall such compensation exceed the equivalent of the daily rate paid for Level IV of the Executive Schedule. The Executive Pay Schedule may be obtained by https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages.80 FR 75945, Dec. 7, 2015